https://www.taxtmi.com/caselaws?id=378127 The court quashed the warrant of authorization and all consequential actions, ruling that the conditions for issuing the warrant under Section 132 of the Income Tax Act, 1961 were not met. The court emphasized the need for tangible information and valid jurisdiction for such actions, ensuring that powers under Section 132 are not misused. The petition was allowed, and the rule was made absolute with no order as to costs. en-us Fri, 22 Feb 2019 00:00:00 +0530 Sat, 31 Aug 2019 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378127 The court quashed the warrant of authorization and all consequential actions, ruling that the conditions for issuing the warrant under Section 132 of the Income Tax Act, 1961 were not met. The court emphasized the need for tangible information and valid jurisdiction for such actions, ensuring that powers under Section 132 are not misused. The petition was allowed, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378127